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  2. Sustainability reporting - Wikipedia

    en.wikipedia.org/wiki/Sustainability_reporting

    Finally, while various indicators are necessary for a company to report on the evolution of its sustainable performance, recognized standards (e.g., GRI) can be a good reference for firms. [66] Nevertheless, according to some authors, it remains important for businesses to develop their own indicators adapted to their specific characteristics ...

  3. Operational reporting - Wikipedia

    en.wikipedia.org/wiki/Operational_reporting

    Operational reporting is intended to support the day-to-day activities of the organization. Examples of operational reporting include bank teller end-of-day window balancing reports, daily account audits and adjustments, daily production records, flight-by-flight traveler logs and transaction logs.

  4. Financial statement - Wikipedia

    en.wikipedia.org/wiki/Financial_statement

    A cash flow statement reports on a company's cash flow activities, particularly its operating, investing and financing activities over a stated period. Notably, a balance sheet represents a snapshot in time, whereas the income statement, the statement of changes in equity, and the cash flow statement each represent activities over an accounting ...

  5. Annual report - Wikipedia

    en.wikipedia.org/wiki/Annual_report

    In the United States, a more-detailed version of the report, called a Form 10-K, is submitted to the U.S. Securities and Exchange Commission. [2] A publicly held company may also issue a much more limited version of an annual report, which is known as a "wrap report." A wrap report is a Form 10-K with an annual report cover wrapped around it. [3]

  6. Sustainability accounting - Wikipedia

    en.wikipedia.org/wiki/Sustainability_accounting

    An effective report delivers information aligned to the company's overall objectives and engage with the audience in a manner that promotes the exchange of ideas and communication. Nowadays, there are several ways and mechanisms of reporting, such as assurance statements, environmental, social and economic performance reports, that have been noted.

  7. Financial accounting - Wikipedia

    en.wikipedia.org/wiki/Financial_accounting

    1. According to International Financial Reporting Standards: the objective of financial reporting is: To provide financial information that is useful to existing and potential investors, lenders and other creditors in making decisions about providing resources to the reporting entity. [3] 2. According to the European Accounting Association:

  8. Integrated reporting - Wikipedia

    en.wikipedia.org/wiki/Integrated_reporting

    Integrated reporting (IR, or <IR> in International Integrated Reporting Council publications) in corporate communication is a "process that results in communication, most visibly a periodic “integrated report”, about value creation over time. An integrated report is a concise communication about how an organization's strategy, governance ...

  9. Committee of Sponsoring Organizations of the Treadway ...

    en.wikipedia.org/wiki/Committee_of_Sponsoring...

    This business risk management framework is still aimed at achieving the objectives of an entity; However, the framework now includes four categories: Strategic: high-level objectives, policy alignment and supporting their mission. Operations: effective and efficient use of resources. Reports: reliability of reports

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